A taxpayer is eligible to claim the credit against tax
provided in this article if the taxpayer:

(a) Converts a motor vehicle that is presently registered in
West Virginia to operate exclusively on an alternative fuel as
defined in this article or to operate as a bi-fueled
alternative-fuel motor vehicle; or

(b) Purchases from an original equipment manufacturer or an
after-market conversion facility or any other automobile retailer,
a new dedicated alternative-fuel motor vehicle or bi-fueled
alternative-fuel motor vehicle for which the taxpayer then obtains
a valid West Virginia registration; or

(d) (1) The credit provided in this article is not available
to and may not be claimed by any taxpayer under any obligation
pursuant to any federal or state law, policy or regulation to
convert to the use of alternative fuels for any motor vehicle.

(2) The credit provided in this article is not available to
and may not be claimed by any taxpayer for construction or purchase
and installation of alternative-fuel vehicle home refueling
infrastructure on or after April 15, 2013.

(e) The credit provided in this article for purchase of an
alternative-fuel motor vehicle or conversion of a motor vehicle to an alternative-fuel motor vehicle, is not available to and may not
be claimed by any taxpayer in, or for, any tax year in which the
taxpayer did not own the alternative-fuel motor vehicle for which
the claim is filed on the last day of the taxpayer's tax year for
which the credit is claimed.

(f) Effective date. -

The amendments to this article enacted in the 2013 Regular
Legislative Session shall be effective upon passage.
Note: WV Code updated with legislation passed through the 2015 Regular Session
The WV Code Online is an unofficial copy of the annotated WV Code, provided as a convenience. It has NOT been edited for publication, and is not in any way official or authoritative.